CESTAT Rulings


Receipt by Nodal-Agency for payment to vendor towards project-cost not ‘consideration for service’

CESTAT Delhi quashes demand on amount received by Nodal Agency (assessee) from State Government Departments for paying the vendor contracted to execute/complete public benefit projects finding that su...View More

Services relating to "Footwear" classifiable as “fashion designing”, not taxable under RCM

CESTAT, Allahabad holds that services (like prototypes, designs, information about new and innovated materials and components and patterns of footwear) received from foreign parties by an export-orien...View More

Remits matter for proper report on unutilised CENVAT credit on transfer

CESTAT Delhi remands the matter to the Adjudicating Authority for proper report from jurisdictional Central Excise Authority for the purpose of transfer of unutilised CENVAT Credit from assessee&rsquo...View More

Collection charges/facilitation fees retained for allowing usage of Hospital’s Infrastructure not BSS

CESTAT Delhi holds that ‘collection charges/facilitation fee’ retained by assessee-hospital by virtue of pre-determined contract to share revenue with contracted doctors/professionals/ con...View More

Revenue's rejection of part-payment of dues under VCES Scheme via cheque unsustainable

CESTAT Chennai allows assessee to make part payment of 50% of declared tax dues under Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) via cheque on the last date of scheme, i.e. Dec...View More

Overburden Removal during Lignite mining a "Mining Service", not “Site Formation and Clearance”

CESTAT Ahmedabad holds that Assessee provided ‘Mining Service’ under Tender Contract for overburden removal during mining of lignite as well as for excavation work, which was not taxable d...View More

Allows refund of excess duty paid on stock lying with dealers upon rate-reduction

CESTAT Allahabad allows refund of excise duty paid on vehicles lying in stock with the dealer in respect of which price was reduced subsequently on account of reduction of excise duty on cars Rel...View More

Wrong to deny credit on common inputs/services where assessee opted to maintain seperate-accounts

CESTAT Hyderabad holds that "Revenue cannot choose and force an option under Rule 6(3)" to maintain separate accounts of inputs used in manufacture of dutiable and exempted products finding it “...View More

Demand unsustainable on cleaning services in respect of residential colony, revises penalty

CESTAT, Ahmedabad sets-aside service-tax demand imposed on Cleaning Services such as upkeeping/environmental services in respect of non-commercial buildings, holds that, residential colony would not b...View More

Directs refund of amount collected as service-tax by broadcaster for carrying advertisements

CESTAT Delhi sets-aside demand on assessee engaged in the broadcasting service through Doordarshan Kendra, Trivandrum involving advertisements of the advertisers and broadcasting or telecasting them a...View More